Sorry I couldn't find the link.  I saw this in the Atlanta Journal
Constitution (11/6/02) and though the list might appreciate it.

"China gambles on a novel way to collect sales tax"

After years of making practically no effort to collect sales tax, China
now wants the money.  But how fo you persuade merchants to pay taxes
when customers are not accustomed to asking for invoices as proof of
payment?  The Beijing Youth Daily reported that only 47.8 percent of
those surveyed said they would ask retailers to make out an invoice for
them.  So how do you change that attitude?  By offering prizes, of
course.

China has embarked on an invoice lottery.  Get the right invoice- or
receipt- and you can win big bucks- or yuan, in this case.  Last month,
the Shanghai Tax Bureau became the latest to implement the lottery,
offering 500,000 yuan (about $60,500) as a top cash prize.  Beijing
started a similar lottery in August.

There are also scratch-off invoices.  Shave the cover of the document,
and you may be an instant winner of up to $1,209.  But if it says
"xiexie ni" (thank you) , you lose, according ot the Shanghai Star.  As
in America, the really big money comes from drawings on television. 
That's where the big game pot of $60,500 is offered.



Dr. Noel D. Campbell
Asst. Prof. of Business Administration
North Georgia College & St. Univ.
Dahlonega, GA 30597
(706)864-1621

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